BIR Ruling No. 211-82

July 8, 1982 BIR RULING NO. 211-82 53-f 000-00 211-82 Community Chest Foundation of Metropolitan Manila and Rizal, Inc. 815 Remedios Street Malate, Metro Manila Attention: Mr . Gregorio Araneta III Chairman, Special Events Committee Gentlemen : This refers to your letter dated April 23, 1982 requesting exemption from the (1) withholding tax on the compensation and other benefits which you will pay to your fashion models; and (2) the amusement tax on the proceeds of the fashion show, the Lesley Parade International which will be held at the Hyatt Regency Manila in May, 1982. In reply, I have the honor to inform you that under Revenue Regulations No. 13-78, as amended by Revenue Regulations No. 6-79, implementing Presidential Decree No. 1351, now Section 53(f) of the Tax Code, payments only to persons enumerated therein are subject to the withholding tax. Considering that money payments made by that Foundation in favor of the fashion models are not among those specified in said Regulations, said payments are not subject to the withholding tax. However, the compensation received by said fashion models are subject to income tax under Section 21(b) of the Tax Code, as amended. In this connection, since the aforesaid income payments are not subject to withholding, you shall render an information return on such payments, pursuant to Section 77 of the Tax Code, as amended by Batas Pambansa Blg. 135 and as implemented by Section 21 of Revenue Regulations No. 1-82 dated March 18, 1982. With regard to your request for exemption from the amusement tax, you may direct your inquiry to the City Government of Manila which has jurisdiction over the said matter. cdtech Very truly yours, RUBEN B. ANCHETA Acting Commissioner